JIMS Rohini congratulates Ms. Shruti Jain, FPM Research Scholar for winning the Best Paper Award at the International Conference on “Economic Integration and Sectoral Competitiveness in the GST-Driven Economy”. The conference was organised by Symbiosis Law School, Hyderabad in collaboration with ICSSR, New Delhi on 29th August, 2026.
Her paper, titled "From Tax Relief to Profitability Pressure: Unravelling the Impact of GST 2.0 on Value of New Business (VNB) Profitability of Indian Life Insurers " examines how GST 2.0 reforms have influenced VNB, VNB margins and the overall profitability of life insurers with a focus on the changing tax environment and its implications for the insurance sector.
During the presentation, questions about whether the observed impact could be linked to GST 2.0 were answered using management disclosures from leading insurers. These disclosures provided industry wide evidence about how changes in the input tax credit affected profitability pressures. The panelists appreciated the research approach and its industry focused perspective, while also providing valuable feedback to further strengthen the study.